Disclosure choices of foreign registrants in the United States

Article Abstract:

The disclosure practices of foreign and US registrants, whose securities are registered with the Securities and Exchange Commission (SEC) and in different filing status categories, were studied. An examination of the annual reports, dates of annual report filings, annual earnings and the frequency and filing dates of the interim reports of 126 SEC-registered non-Canadian foreign issuers and 30 Canadian issuers showed that foreign issuers file fewer interim reports and are less timely in their filing of interim and annual reports and announcement of annual earnings than US issuers. It was also found that foreign firms in different filing status groups and those within filing status categories differ in disclosure. Meanwhile, among different domicile and disclosure groups, there was marked variation in earnings/stock returns and earnings change/stock returns.

Foreign corporations, Accounting and auditing, Disclosure statements (Accounting)

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A meta-analysis of studies on internal control judgments

Article Abstract:

Auditors' consensus in the evaluation of internal controls and the determination of levels of testing is the most popular subject in auditing research focused on auditors' decision making. Research using meta-analysis examined whether different findings of internal control research studies were solely artifactual. The findings of previous studies were quantitatively analyzed using meta-analysis to reveal patterns of invariant underlying causalities and relations. Research results indicated that differences in the consensus level in research studies of internal control judgment could be attributed to sampling error, and that the consensus level was not affected significantly by moderator variables.

Management, Usage, Accounting, Auditors, Meta-analysis, Internal auditing

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